In case the activities fall under the General VAT rate, but the monthly turnover for the services or delivery of goods ranges from 5 000 to 20 000 yuan (or 300 -500 yuan per transaction) applies a zero VAT rate (0%) in most provinces of China. This 0% rate is only for individuals. Corporate Businesses always pay VAT.

There is also a zero rate of taxation (VAT 0%) for export of goods and some services.

Agricultural products, contraceptive drugs and devices, antique books, and most of the exported services are exempt from VAT.